https://www.taxconnections.com/taxblog/nta-the-irs-should-redesign-its-notices-using-psychological-cognitive-and-behavioral-science-insights-to-protect-taxpayer-rights-enhance-taxpayer-understanding-and-reduce-taxpayer-burden/
NTA: The IRS Should Redesign Its Notices Using Psychological, Cognitive, And Behavioral Science Insights To Protect Taxpayer Rights, Enhance Taxpayer Understanding, And Reduce Taxpayer Burden